Carl Levin actually said...

"And, again, these structures were being set up for the purpose of hiding who the true owner or beneficiary of the accounts were."

"You agreed in court that, acting through your bankers and managers, you 'participated in a scheme to defraud the United States of America.'"

"Generally it needs to have a specific taxpayer."

"The IRS is investigating U.S. taxpayers who failed to report the existence of Swiss bank accounts--or income earned on those accounts."